Rajesh Jindal Vs Commissioner of Central Tax GST Delhi (West) (Delhi High Court) Counsel for the respondent says that statements have been recorded inter alia of one Sh. Deepak Taneja and Sh. Ravinder Tyagi, both of whom have stated, giving specifics, that the petitioner has threatened them since they were made dummy directors by the […]
Compensation received by assessee in respect of collection of toll and other assorted services on behalf of the corporate entity backed by Government was liable to service tax under the head ‘Business Auxiliary Services’ (BAS).
Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction had been given to the driver of the vehicle to head towards Sivakasi. Still it would not really matter. The only question that the respondent ought to have posed is […]
In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan) Annuity payment is exempted from GST in terms of Entry No. 23A of the Notification No.12/2017-Central Tax (Rate) Dt. 28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available. Full ITC of the GST […]
Amount received by SushmitaSen from Coca Cola Company in connection with settlement of a sexual harassment case was not liable to tax as the compensation received could not be termed as any benefit, perquisites arising to the assessee out of the exercise of profession.
Wodehouse Gymkhana Ltd. Vs ITO (ITAT Mumbai) The assessee claimed that it has earned the exempt income under the principle of mutuality. The assessee claimed its source of income on the basis of principle of mutuality and dividend / mutual fund dividend etc. and income not relating to mutual activity such as interest on bank […]
The Gujarat HC conclusively held that the Respondent ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of credit in the CENVAT account and for the foregoing reasons, the Petition was allowed to succeed.
Razaak K Haidar Vs CPIO (Central Information Commissioner) EVM which is available with the respondent in a material form and also as samples, as admitted by the respondent during the hearing, is an information under the RTI Act. The Commission also notes that as per the respondent, the software installed in the EVM is an […]
Expenditure incurred by assessee on education of director was incurred in furtherance of assessee’s business interest and hence, allowable.
Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA) DGAP has submitted in his report that the rate of tax on the product (Jockey Socks 7052 FS ASSTD) remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions […]
